This policy sets forth the requirements to ensure compliance with Federal regulations regarding accounting fo rand documenting personnel cost charges to sponsored awards. The personnel charges to these awards must be based on records that accurately reflect the work performed. The Office of Management and Budget has issued “Uniform Guidance” (OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 C.F.R. Part 200, et al) which replaces the administrative, accounting, and audit rules and principles that were promulgated in the OMB Circulars, including A-21, A-110, and A-133. The Uniform Guidance establishes the principles that colleges and universities must follow. These principles are used to determine the allowability of expenditures on federally sponsored program funds.The University of North Texas has chosen to require effort reporting for faculty, professional staff,and graduate students at least three times a year.